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V2626-25 ·23 December 2025 ·consulta-vinculante Low impact
Tax

Exemption for reinvestment in construction requires two-year reinvestment and four-year completion period

The consultant asks whether a private sale contract can prove reinvestment of a primary residence's capital gain into new construction. The DGT responds that both conditions must be met: reinvestment within two years and completion of the construction within four years as stipulated in the RIRPF.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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